Financial Reporting, Regulation and Governance
Financial Reporting, Regulation and Governance (FRRaG) is an electronic journal only available on the Curtin Business School website. It is directed at accounting academics and professionals who have an interest in financial reporting, regulation and corporate governance issues.
FRRaG seeks to provide a forum for academics, standard-setters, regulators and practising accountants, and encourages research in the areas of financial reporting and corporate governance that impacts on the financial reporting community in Australia and overseas.
The objective of the journal is to publish in electronic form high quality articles that contribute to the advancement of knowledge, thought and debate on issues of financial reporting practice and regulation, and the interface of financial reporting with governance of private for-profit and not-for-profit entities and public sector bodies. The journal has two sections:
- Refereed Articles: papers which have passed through a formal process of double blind peer review before publication. Examples of topics fitting this particular category include critiques of exposure drafts, the impact of specific accounting standards, costs of reporting, harmonization, corporate governance and overviews of standard-setting structures.
- Professional Comments: articles which have passed through a formal review process. This category critically analyses specific accounting practices by Australian and overseas entities. Examples include edited speeches, policy proposals, reviews of facets of the standard-setting process, comparative studies of standards setting and/or an analysis and interpretation of recent, important developments. News items are also included containing current items of interest about the profession, standard-setters and useful websites.
